The tariff classification of a plastic light-up musical bank from China

N256119 September 5, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Jacqueline Simpson JAV International A Division of ITC Group 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a plastic light-up musical bank from China Dear Ms. Simpson: In your letter dated August 8, 2014, on behalf of M.Z. Berger & Co., Inc., you requested a tariff classification ruling. The submitted sample is identified as a Light Up Musical Bank, item FRB121. As you requested, the sample will be returned to you. This item resembles an old-fashioned alarm clock that rests on two diagonal metal legs and has two yellow plastic domes on opposite ends of the top to resemble bells. Attached to the top of the two domes are the respective ends of a metal handle. The body of the item is made of blue plastic with a black plastic back. The front of the item is made of clear plastic through which a printed image of the snowman character from the animated motion picture “Frozen” is visible, along with the printed words “Celebrate Summer”. When a coin (not included) is dropped into the top slot on the item, the song “In Summer” from the aforementioned motion picture can be heard and six light emitting diodes (LEDs) intermittently power on and off to light up the front of the item. There is also a button on the back of the item that can power-on the audio and light presentation. There is a removable plug on the lower portion of the back of the item that covers an aperture through which the deposited coins can be retrieved. The item measures approximately 5¾” in width by 2½” in depth by 8¼” in height including the top handle. This item is considered to be a composite goods within the meaning of General Rule of Interpretation (GRI) 3. The bank can be used to hold coins even when the song and light display are not activated. Therefore, it is the opinion of this office that the plastic bank provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item FRB121 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division